2008 (4) TMI 163

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....mesh, Advocate, for the Respondent. [Order per: P.G. Chacko, Member (J). - The respondents had filed a claim for refund of Customs duty of Rs. 1,36,802/-, under Section 27 of the Customs Act, on the ground of short-shipment of goods. Refund was sanctioned by the original authority. The Department preferred appeal to the Commissioner (Appeals). The appellate authority rejected the appeal after a....

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....asis of documentary evidence which was in existence at the time of clearance of the goods for home consumption. It is pointed out that none of the documents on the basis of which the refund was sanctioned was in existence at the time of clearance of the goods. Ld. SDR has reiterated these grounds of the appeal. We have heard ld. Counsel for the respondents also. 3. Admittedly, the amount of ref....

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....28 denotes an amount of duty erroneously refunded and released to the assessee. Here also, the amount is in the hands of the assessee and the Revenue may seek to recover it by issuing a SCN under Section 28. If, on the other hand, refund is sanctioned but the amount is not released, what is there to be recovered under Section 28? The plea to this effect made by the appellant is certainly sustainab....